Superintendent s Budget Recommendations & Contingent Budget Report. April 18, 2017

Transcription

1 Superintendent s Budget Recommendations & Contingent Budget Report 1 April 18, 2017

2 Continuity of Instruction Readers Workshop: K-8 Writers Workshop: K-8 Singapore Math: K-8 (resource adjustment) Vocabulary & Grammar Workshop 1-8 Fundations: K-3 Science 21: K-6 Project Lead the Way: K-8 Wilson Reading Recovery: K-8 Curriculum Mapping w. Atlas Spanish K-8 PBIS K-8 Continue HS Choice Model: Chester & Warwick 2

3 Programmatic Enhancements Pre-K ½ Day Program (30 students) OR RTI Invention Position K-3 Full Time Library Media Support in the Elementary School ESL Instruction K-8 (eliminate BOCES) Grade 2: Access to 1-1 Computing in Class (ipad v. laptop) MS Auditorium Middle School Exception Project IXL for Math Support (replacing Ten Marks) Increase RTI Support for K-3 Program Add Modified Football & Selective Classification Option 7/8 (pending NYS DOE Decision) 3

4 Why Offer Pre-Kindergarten In GWL? u u u u u u Balanced Instructional Program in Reading, Writing, Math & Science Based on Research Licensed Staff District Alignment/Kindergarten Extension Social Preparation Progress Monitoring 61% of School Districts in Orange County have a PreK Program 4

5 u For The BOE s Consideration 90% of Current K Parents Reported Pre-K Education u u 83% of Students Not Projected to Meet Proficiency Target in ELA 56% of Students Not Projected to Meet Proficiency Target in Math 5

6 For the BOE s Consideration:K Data Trends 6

7 Pre-Kindergarten Programs MID-HUDSON REGION Pink- Universal PreK Star **- Modified Program/Similar to what GWL 7 is Proposing

8 Proposed Pre-K Structure u u u u 1/2 Day Program Hours - 2 Sections Location: Greenwood Lake Elementary School (revised after BOE meeting) 15 Students Per Section - 1 Teacher - 1 Aide A. Automatic Enrollment (unless we exceed cap): Low Income (Free/Reduce Lunch Formula) Parent Age (Teenage Consideration) English Second Language Students Single Parent Household B. Lottery: All Other Students Transportation (not required under State Ed Guidelines): u u AM/PM Elementary School Run Mid-Day Run: Pick Up/Drop Off 8 **Program Designed based on John Hattie s Visible Learning Meta-Analysis**

9 Potential Pre-K Program Costs 9

10 Pre-KindergartenProgram Next Steps added after BOE Discussion GWL School District will reach out to families with students who would enroll in our Kindergarten program in the Fall of 2018 to determine if they are interested in enrolling in PreK in the Fall of 2017 (much like our K registration process). The Board of Education will decide by resolution whether or not to approve our PreK program at a future meeting. Clarification: There is a position in the budget that may be used for either PreK or K-3 Intervention based on the Board of Education s decision regarding the PreK program. 10

11 Reductions ELL Services from BOCES RIC Data Support Warwick Data Support 4

12 THE PROPOSED BUDGET Increase/ (Decrease) % Change Tax Levy 16,210,232 16,246,256 36, % State Aid 7,243,672 7,143,724 (99,948) -1.4% Budget to Budget 25,445,315 25,693, , % 5

13 I. Expenditures II. III. Revenues Contingent Budget 6

14 I. Expenditures by Comparison 14

15 I. Expenditures Comparison by Component Component Change Program $20,899,510 $20,850,647 (48,863) Capital $ 2,487,960 $ 2,786, ,027 Administration $ 2,057,845 $ 2,056,286 (1,559) Total Appropriations $25,445,315 $25,693, ,605 15

16 Program Component Instruction $20,850,647 Includes: n Instruction including Special Education n Instructional Media and Pupil Services n Community Service n Interfund Transfer for School Lunch Fund & Special Aid Fund n Student Transportation 16

17 Capital Component Capital Expenditure $ 2,786,987 Includes: n Buildings & Grounds Operations and Maintenance Segment of the Budget n BOCES Capital Expenses n Computers & Network Printers n Bus Replacements in accordance with schedule n Principle and Interest Payments for the 2004 Capital Projects 17

18 Administrative Component Administrative Expenditure $2,056,286 Includes: n Board of Education n Central Administration n Finance and Staff n Instructional Supervision and Support n BOCES Administrative Expenses n Insurance 18

19 I. Expenditures Summary by Component Program 81% Capital 11% Administration 8% 17

20 II. Revenues by Component State Aid Projections Estimated Tax Levy Revenue Comparison 7

21 Revenue Summary by Component Revenues Accounts Budget Proposed Budget Increase (Decrease) % Change State Aid 7,243,672 7,143,724 (99,948) -1.4% Tax levy 16,210,232 16,246,256 36, % Fund Balance Appropriation 1,971,411 1,971, % Use of Capital Reserves - 302, ,529 #DIV/0! Interest Earnings 20,000 30,000 10, % Total Estimated Revenues 25,445,315 25,693, , % 12

22 GWL State Aid Projections 8

23 Estimated Tax Levy Taxable Assessed Value Real Property Tax Levy excluding Library levy Tax rate per $1,000 of Assessed Value Assessment Roll yr. Growth Tax rate ,578,604-16,246, ,578,604 18,591 16,210, ,560, ,072 16,100, ,193,941 (364,264) 15,816, ,558, ,052 15,781, ,203, ,326 15,610, ,665,827 (227,450) 15,393, ,893, ,047 15,170, ,309,230 42,850 15,186, ,266,380 1,034,076 15,075,

24 How Will The Budget Impact Your Taxes? } The current tax rate is estimated to increase by.22%. } On an average home assessed at $30,000 the estimated taxes could total $4,705. } This represents an estimated $10.43 increase over prior year. Final tax rate cannot be established until after the Town of Warwick Assessor finalizes all property assessments in August. 24

25 Estimated Tax Levy Rate Increase Per $1,000 Increase Total Increase Estimated Total Cost , , , , , , , , , ,

26 Tax Rate per $1,000 Over Last 10 Yrs. Tax Rate Increased Approx. $

27 Revenue Summary State Aid 28% Fund Balance 8% Capital Reserve 1% Tax Levy 63% 13

28 STAR (School Tax Relief Program) Maximum STAR Tax Savings Maximum STAR tax savings cannot exceed more than 2% of the prior year maximum savings. The savings amounts are calculated by the Office of Real Property for the NYS Department of Taxation and Finance. The published maximums are: ØBasic STAR savings of $ ØEnhanced STAR savings of $1,

29 STAR (School Tax Relief Program) } Estimated Basic STAR exemption on a home assessed at $30,000 totals $ Estimated Tax $ 4,705 Minus: Enhanced STAR Reduction Potential Taxes Due $ 3,

30 STAR (School Tax Relief Program) Estimated Enhanced STAR exemption on a home assessed at $30,000 totals $1, Estimated Tax $ 4,705 Minus: Enhanced STAR Reduction - 1,912 Potential Taxes Due $ 2,

31 Real Property Tax Law (RPTL) 458-a; Alternative Veterans Exemption Implemented and approved by the Board of Education in 2/26/

32 Senior Citizen Tax Exemption INCOME Less than $19,500 50% More than $19,500 but less than $20,499 45% More than $20,499 but less than $21,499 40% More than $21,499 but less than $22,499 35% More than $22,499 but less than $23,399 30% More than $23,399 but less than $24,299 25% More than $24,299 but less than $25,199 20% More than $25,199 but less than $26,099 15% More than $26,099 but less than $26,999 10% More than $26,999 but less than $27,899 5% % REDUCTION IN ASSESSED VALUATION 32

33 III. Contingent Budget 18

34 If The Budget Fails } Expenditures are no longer subject to overall contingent budget spending cap (4% or 120% of CPI). } If the proposed budget is not approved by the required margin: 1. the District may resubmit the original budget or submit a revised budget to the voters on the third Tuesday in June OR 2. adopt a contingency budget that levies a tax no greater than that of the prior year (0% increase in tax levy). } If the resubmitted/revised budget proposal is not approved by the required margin: the Board of Education must adopt a budget that levies a tax no greater than that of the prior year (0% increase tax levy) and the budget would be subject to contingent budget requirements. 19

35 Budget Development Understanding a Contingent Budget - $36,024 Facilities will be Closed to Outside Groups Supply & Equipment Cuts

36 ProposiQon 1 Shall the Greenwood Lake Union Free School District Budget for in the amount of $ 25,693,920 be approved? 36

37 ProposiQon 2 - Establish a Capital Reserve Fund Shall the Greenwood Lake Union Free School District establish a capital reserve fund to be known as the Districtwide Improvements and Bus Purchase Capital Reserve Fund, which shall be for the purpose of paying all or a porxon of the costs of repairs and improvements to the District s buildings and facilixes, including site work as well as the purchase of school buses; the ulxmate amount of such fund shall be $5,000,000 to be funded from transfers from unexpended unassigned appropriaxons in the general fund and/or legally available funds available to the District, to the Capital Reserve Fund, over a period of 10 years? 37

38 Establishing Capital Reserve Fund How much will this cost me? The cost of this reserve fund will have no addiqonal tax impact to you, the taxpayer. Funding of this reserve will come from unexpended appropriaxons budgeted to protect the district from unanxcipated emergencies that can arise during the school year. 38

39 May Ballot 39

40 Next Steps Budget Adoption and Property Tax Report Card: Tuesday, April 18, 2017 Middle School, 6:30PM Public Hearing on Proposed Budget: Wednesday, May 3 rd, 2017 Middle School Library, 5:30PM Annual Meeting Budget Vote & Election: Tuesday, May 16 th, 2017 Polls Open 11:00AM to 9:00PM at the Elementary School Gym 21

41 22 Thank you